Beyond Redemption: After more than a decade, the Department of Health still has not developed procedures to address the Deposit Beverage Container Program’s fundamental flaws. In such a flawed system without controls, there are no incentives for accurate reporting. In fact, inherent to this system are incentives to under-report the number of bottles and cash ...
Read More 19-08, Financial and Program Audit of the Department of Health’s Deposit Beverage Container Program, June 30, 2018
Summary
Relatively low demand for air ambulance services to the continental United States, but costs for each case are high; in addition, the specific definition set forth in the proposed coverage could lead to unintended effects. AUDITOR’S SUMMARY IN THE 2018 LEGISLATIVE SESSION, the Hawai‘i State Legislature contemplated mandating insurance coverage for medically necessary transportation ...
Read More 19-07, Study of Proposed Mandatory Health Insurance Coverage for Medically Necessary Transportation from the State to the Continental United States for “Qualifying Patients”
AUDITOR’S SUMMARY 24 funds and accounts did not meet criteria WE REVIEWED 377 FUNDS AND ACCOUNTS administered by the Department of Transportation (DOT) and reported on 46 of them – specifically, 14 special funds, 21 revolving funds, 5 trust funds, and 6 trust accounts. We found 5 special funds, 17 revolving funds, 1 trust fund, ...
Read More 19-05, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Transportation
HART pays HDR over $505,000 per HDR staff per year or over $42,000 per HDR staff per month. Yet HART does not evaluate the performance of the embedded HDR employees. AUDITOR’S SUMMARY IN REPORT NO. 19-04, Audit of the Honolulu Authority for Rapid Transportation: Report 2, we examined the Honolulu Authority for Rapid Transportation’s (HART) ...
Read More 19-04, Audit of the Honolulu Authority for Rapid Transportation: Report 2
As the Honolulu Rail Transit Project progressed, costs swelled from $5.122 billion in 2012 to $9.188 billion in 2018. AUDITOR’S SUMMARY IN 2012, THE CITY AND COUNTY OF HONOLULU (City) broke ground on a 20.1 mile elevated rail transit system extending from Kapolei to Ala Moana. We found that, as the Honolulu Rail Transit Project ...
Read More 19-03, Audit of the Honolulu Authority for Rapid Transportation: Report 1
In FY2017, the Land Conservation Fund’s cash balance was $27.8 million, of which approximately $16.6 million sits idle, not reserved for grant awards or program expenses. AUDITOR’S SUMMARY IN 1973, THE LEGISLATURE laid the foundation for a land conservation program and fund, formalizing the importance of protecting and preserving the natural beauty and historic significance ...
Read More 19-01, Audit of the Department of Land and Natural Resources’ Land Conservation Fund
AUDITOR’S SUMMARY Two special funds, two trust funds, and four trust accounts did not meet criteria WE REVIEWED 92 FUNDS AND ACCOUNTS administered by the Department of Accounting and General Services (DAGS) and reported on 33 of them – specifically, 7 special funds, 6 revolving funds, 7 trust funds, and 13 trust accounts. We found ...
Read More 18-21, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Accounting and General Services
Medical complications can develop from portwine stains. Over time, port-wine stains can progress and “hypertrophy” – or thicken – and “nodules,” or lumps due to abnormal swelling, may also develop with age. AUDITOR’S SUMMARY Assessment challenging due to lack of data, breadth of proposed coverage IN THE 2018 LEGISLATIVE SESSION, the Hawai‘i State Legislature contemplated ...
Read More 18-20, Study of Proposed Mandatory Health Insurance for Port-Wine Stains
AUDITOR’S SUMMARY 17 funds and accounts did not meet criteria WE REVIEWED 107 FUNDS AND ACCOUNTS administered by the Department of Land and Natural Resources (DLNR) and reported on 37 of them – specifically, 18 special funds, 1 revolving fund, 9 trust funds, and 9 trust accounts. We found 9 special funds, 4 trust funds, ...
Read More 18-19, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Land and Natural Resources
In its 2018 report to the Legislature, OHCA stated that all deficiencies identified during an inspection must be corrected before a care home facility is relicensed. However, since OHCA does not conduct follow-up visits to verify implementation of the Plan of Correction, there is no way to determine if corrections have in fact been made. ...
Read More 18-18, Audit of the Office of Health Care Assurance’s Adult Residential Care Homes Program